https://www.taxtmi.com/caselaws?id=126430 The Appellate Tribunal CESTAT, New Delhi allowed the appeals, setting aside the rejection by the Commissioner (Appeals) due to a delay in filing. The Tribunal found no negligence on the part of the appellants in filing under the wrong section, leading to the condonation of the delay. The matters were remanded for further consideration on merit, emphasizing the interpretation of the Finance Act, 1994 and the Central Excise Act, 1944 in determining the timeliness of appeals. The Tribunal's decision focused on the circumstances and actions of the parties in granting the appeals. en-us Wed, 03 Jun 2009 00:00:00 +0530 Tue, 06 Nov 2012 15:06:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126430 The Appellate Tribunal CESTAT, New Delhi allowed the appeals, setting aside the rejection by the Commissioner (Appeals) due to a delay in filing. The Tribunal found no negligence on the part of the appellants in filing under the wrong section, leading to the condonation of the delay. The matters were remanded for further consideration on merit, emphasizing the interpretation of the Finance Act, 1994 and the Central Excise Act, 1944 in determining the timeliness of appeals. The Tribunal's decision focused on the circumstances and actions of the parties in granting the appeals. Case-Laws Central Excise Wed, 03 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126430